Thats why I asked if there will only ever be two rows in the table on the first post.
If you have more than 1 set of values in the table, then you will need to have a different table layout, where allocation and value planned are in the same row.
Then remove all the FIRST and LAST from the expressions and subsitute the right fields into the expressions.
E.g
Table
AllocationValue, PlannedValue
1000000, 10000000000000
10564198, 1848915614894
Would end up an expression something like the following
=SWITCH
(
Fields!PlannedValue.Value = 0, 0,
Fields!AllocationValue.Value >= Fields!PlannedValue.Value, 3,
(Fields!AllocationValue.Value / Fields!PlannedValue.Value) >= 0.7, 2
(Fields!AllocationValue.Value / Fields!PlannedValue.Value) < 0.7, 1
)